A Rock Island County Taxpayer s Guide to Filing an Assessment Complaint. Rock Island County Board of Review 2017 Session

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A Rock Island County Tapayer s Guide to Filing an Assessment Complaint On written complaint that any property is over assessed or under assessed, the board [of review] shall review the assessment, and correct it, as appears to be just... 35 ILCS 200/16-55 Rock Island County Board of Review 2017 Session

Owner/Tapayers are strongly encouraged to discuss their real estate assessments with the Township Assessor prior to the filing of a complaint with the Board. Many times the reason for the assessment can be made clear or any errors in the property record card can be corrected, eliminating the need for filing a complaint. After talking with the Township Assessor, owners/tapayers still wishing to pursue an assessment complaint will need to familiarize themselves with the Rules and Procedures governing hearings before the Board. By state law, the time period for filing a complaint cannot be etended while discussing the assessment with the Township Assessor.

The Purpose of this Guide The Rock Island County Board of Review has developed this guide to assist Rock Island County residents in filing a complaint about the equalized assessed valuations of their homes. The guide can be properly understood only in the contet of the Illinois Property Ta Code (35 ILCS 200/1-1, et seq.) and Rules and Procedures. It is the responsibility to each owner/tapayer to review these Rules and Procedures prior to filing a complaint. Questions regarding the complaint process should be directed to the Board of Review office at (309) 558-3670.

Filing Deadlines The deadlines for filing an assessment complaint are set under the requirements of the Illinois Property Ta Code; the Rock Island County Board of Review has no authority to alter these laws. Complaints must be postmarked by: October 16, 2017

The Complaint Form

The purpose of Section 1 is to identify the property that is the basis of the complaint and the contact information for those who are filing the complaint.

Tip: You can get your Pin Number from your ta bill, your assessment notice, or by calling (309) 558-3660 during regular business hours. Blackhawk 0 1 2 3 4 5 6 7 8 9

This is the address of the property that is the subject of this complaint. This is the mailing address of the owner or tapayer of the property. Blackhawk John Q. Public 0 1 2 3 4 5 6 7 8 9 P.O. Bo 999 123 Main Street Anytown, IL 69999 Anytown, IL 69999 630-555-1234

Tip: You are not required to have an attorney, but any filing made by an attorney must include a written authorization from you to let the attorney represent you. Without this authorization, your complaint cannot be accepted. Blackhawk 0 1 2 3 4 5 6 7 8 9 123 Main Street Anytown, IL 69999 John Q. Public P.O. Bo 999 Anytown, IL 69999 630-555-1234 John Smith, Esq. 847-555-9876 995 Park Ave. Anytown, IL 69999

The purpose of Section 2 is to tell the Board why you are filing the complaint; it must be one of the five reasons stated above.

If you check this reason...... see section E page 8 of the Rules and Procedures for information on filing your complaint

X If you check this reason...... see section F page 9 of the Rules and Procedures for information on filing your complaint

If you check this reason...... Please attach the decision from the IL Department of Revenue.

If you check this reason...... Please see section G H and K of pages 10-11 of the Rules and Procedures for information on filing your complaint

125,000 5/25/2015 The purpose of Section 3 is to tell the Board about any recent sales on the property in the past 3 years. Attach 2 copies of the settlement statement.

The purpose of Section 4 is to give the Board your opinion of the correct assessment and/or fair cash value of your property. 125,000 5/25/2014 This opinion should be supported by the evidence that you have already presented.

These would be the current assessed values of your property 5/25/2012 that you are 125,000 contesting. 8,000 40,000 48,000

X The Fair Market Value is derived by 125,000 5/25/2014 dividing the Total by.3333 (48,000 /.3333 = 144,014) 8,000 40,000 48,000 144,014

This is where you would place your opinion of the fair market value of the property. 125,000 5/25/2015 8,000 40,000 48,000 144,014 124,998

To arrive at the total assessment, you would take the fair market value times.3333 (124,998 X 125,000 5/25/2015.3333 = 41,662) 8,000 40,000 48,000 144,014 41,662 124,998

Unless your complaint is based on the land only, generally you would use the same land 125,000 value that is 5/25/2015 currently assessed on the property. 8,000 40,000 48,000 144,014 8,000 41,662 124,998

To arrive at the building value, you 125,000 would subtract 5/25/2015 the land from the total..(41,662 8,000 = 33,662) 8,000 40,000 48,000 144,014 8,000 33,662 41,662 124,998

If you appealed to the Board of Review in the previous year, check here. 125,000 5/25/2015 8,000 40,000 48,000 144,014 8,000 33,662 41,662 124,998

If you appealed to the Illinois Property Ta Appeal 125,000 Board in 5/25/2015 a previous year and you HAVEN T received a decision, check here. 8,000 40,000 48,000 144,014 8,000 33,662 41,662 124,998

125,000 5/25/2015 Check the appropriate bo regarding the use of the subject property. 8,000 40,000 48,000 144,014 8,000 33,662 41,662 124,998

PIN# 0 1 2 3 4 5 6 7 8 9 Residential Complaint Form, Page 2 of 2 Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number Address Proimity to Subject House Style Write your Pin Number here; it Land Area Living Area must (sq ft) be the same number as in Age/Condition Basement/Finished Section Area 1. Garage/# of cars Heat/A.C. Other Improvements (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date Sale Price per Sq. Ft.

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) The Subject purpose Comparable of Section 1 Comparable 6 is 2 to give the Comparable 3 PIN Number Address Board evidence supporting your valuation Proimity to Subject House claim. Style Land Area Living Area (sq ft) Please tell the Board about your property, Age/Condition Basement/Finished Area then provide at least three comparables. You Garage/# of cars Heat/A.C. may provide more (use separate sheets), but Other Improvements (Decks, porches, fireplace etc.) please use the three properties that are most Comparable Sales from the past three years (if complaint based on fair market value) Sale Price similar to yours on this page. Sale Date Sale Price per Sq. Ft. Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Tip: If you are submitting an appraisal, or Total EAV Assessment appealing per Sq. Ft. based on the recent sale of your (Bldg Assess./ Sq. Ft.) property, and do not wish to submit any additional comparables, you may leave this section blank. Comments on comparables:

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Write the Pin Number and address of the property here; these should be the same as on Page 1. Subject Comparable 1 Comparable 2 Comparable 3 PIN Number 01-23-456-789 Address 123 Main St. Proimity to Subject House Style Two Story Land Area Living Area (sq ft) Age/Condition Basement/Finished Area Garage/# of cars Heat/A.C. Other Improvements (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date Sale Price per Sq. Ft. Note your house style (i.e., Equalized Assessed Values (if complaint based on other equalized assessed values) Land Ranch, Two-Story, Split- Buildings Total EAV Level, Townhouse, etc.) here. Assessment per Sq. Ft. (Bldg Assess./ Sq. Ft.) Comments on comparables:

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number Address 01-23-456-789 123 Main St. Proimity to Subject House Style Two Story This is the size of Land Area 65 130 your lot or tract of land. Living Area (sq ft) Age/Condition If you do not know this Basement/Finished Area Garage/# of cars Heat/A.C. Other Improvements information, you can usually find this by (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Township Assessor. Sale Date Sale Price per Sq. Ft. Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Total EAV Assessment per Sq. Ft. (Bldg Assess./ Sq. Ft.) Comments on comparables: contacting your Tip: You can also epress land area by square feet ( 8,450 ) or acres ( 0.19 ).

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number Address 01-23-456-789 123 Main St. Proimity to Subject House Style Two Story Land Area 65 130 Living Area (sq ft) 1,800 Age/Condition Basement/Finished Area Garage/# of cars Heat/A.C. Other Improvements (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date Sale Price per Sq. Ft. Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Total EAV Assessment per Sq. Ft. (Bldg Assess./ Sq. Ft.) Comments on comparables: This is the size of the above-grade area of your home. You may obtain it by outside measurements, blueprints, or from your Township Assessor. Tip: Living area is measured on the outside of your house, but does not include the garage, basement, or any below-grade level.

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number Address Proimity to Subject House Style Land Area Living Area (sq ft) Age/Condition 01-23-456-789 123 Main St. Two Story 65 130 1,800 1990 Average Basement/Finished Area Garage/# of cars Heat/A.C. Other Improvements (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date Sale Price per Sq. Ft. Write the year your home Equalized Assessed Values (if complaint based on other equalized assessed values) Land was built; if you don t know Buildings Total EAV the year, you may put N/A Assessment per Sq. Ft. (Bldg Assess./ or check Sq. Ft.) your Township Comments on comparables: Assessor s records. Write the condition of the property here. Condition is described as Good Average or Poor.

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number Address 01-23-456-789 123 Main St. Proimity to Subject House Style Land Area Living Area (sq ft) Age/Condition Basement/Finished Area Two Story 65 130 1,800 1990 Average Garage/# of cars 2-car garage Heat/A.C. Other Improvements (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date Sale Price per Sq. Ft. Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Total EAV Assessment per Sq. Ft. (Bldg Assess./ Sq. Ft.) Comments on comparables: Full/0% Note the number of cars the garage is. If there is no garage, insert 0. Note whether the dwelling has a basement and what percent is finished; this will include lower levels of split-level and raised ranch dwellings.

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number Address 01-23-456-789 123 Main St. Proimity to Subject House Style Land Area Living Area (sq ft) Age/Condition Basement/Finished Area Two Story 65 130 1,800 1990 Average Full/0% Garage/# of cars 2-car garage Heat/A.C. Forced Central Other Improvements 1 Fireplace (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date Sale Price per Sq. Ft. Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Total EAV Assessment per Sq. Ft. (Bldg Assess./ Sq. Ft.) Comments on comparables: Select the type of heat in the property (forced air, water..), and then write whether or not the property has central air. Note any additional improvements the property has (decks, porches, fireplaces..)

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of You will now select comparable properties based property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number on the 01-23-456-789 reason(s) that you checked in Section 2. Address 123 Main St. Proimity to Subject House Style If you Two Story checked the first reason in section 2 (The Land Area 65 130 Living Area (sq ft) 1,800 Age/Condition 1990 Average Basement/Finished Area Full/0% Garage/# that of cars are 2-car similar garage to your home that sold in the past Heat/A.C. Forced Central Other Improvements 1 Fireplace (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date on the Assessor s page of the County website. Sale Price per Sq. Ft. Equalized Assessed Values (if complaint based on other equalized assessed values) Comparable sale data sources include the Land Buildings Township Assessor s Office or the sales records in Total EAV Assessment per Sq. Ft. (Bldg Assess./ Sq. Ft.) Comments and on brokers comparables: might also be helpful. assessment indicated market value of this parcel is higher than actual value), you will need to show at least three sales three years. (In mass appraisal practices, assessors are required to take into account the past three year s sales.) Sales from the previous three year s are listed the County Assessor s office. Local real estate agents

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number 01-23-456-789 Address 123 Main St. Proimity to Subject If you checked the second reason in section 2 House Style Two Story Land Area(The assessment 65 130 is (higher) (lower) than the assessment of Living Area (sq ft) 1,800 Age/Condition comparable 1990 Average property in the township), you will need to Basement/Finished Area Full/0% show the 2017 equalized assessed valuations of Garage/# of cars 2-car garage Heat/A.C. at Forced least Central three properties that are similar to your Other Improvements 1 Fireplace (Decks, porches, home. fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sources for assessment data include the Sale Date Sale Price Township per Sq. Ft. Assessor s office, and the Assessment Equalized Assessed Values (if complaint based on other equalized assessed values) Land Search on the Rock Island County s web site. Buildings(www.rockislandcounty.org) Total EAV Assessment per Sq. Ft. (Bldg Assess./ Sq. Ft.) Comments on comparables:

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or of you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number Address Proimity to Subject House Style Land Area Living Area (sq ft) Age/Condition 1990 Average Basement/Finished Area Full/0% Garage/# of cars 2-car garage Heat/A.C. Forced Central Other Improvements 1 Fireplace (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date Sale Price per Sq. Ft. Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Total EAV Assessment per Sq. Ft. 01-23-456-789 123 Main St. Two Story 65 130 1,800 For each comparable you use, write its descriptive information here. If there is something you cannot find out write unknown in that space. (Bldg Assess./ Sq. Ft.) Comments on comparables: 01-23-345-678 216 Main St. 1 Block Two Story 62 X 130 2,000 1989 Average Full/0% 2-car garage Forced Central 1 Fireplace/Deck 01-23-234-567 320 Park Ave. 2 Blocks Two Story.25 Acre 1,950 1990 Good Full/25% 1-car garage Forced Central Deck 01-23-123-456 140 Park Ave. 2 Blocks Two Story 70 X 130 1,900 1992 Average Full/0% 2- car garage Forced Central 1 Fireplace

If you checked the first reason in Section 2 Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted) ( Overvaluation ), Subject Comparable include 1 Comparable the sale 2 prices Comparable here. 3 PIN Number 01-23-456-789 01-23-345-678 01-23-234-567 01-23-123-456 Address 123 Main St. 216 Main St. 320 Park Ave. 140 Park Ave. Proimity to Subject 1 Block 2 Blocks 2 Blocks House Style Two Story Two Story Two Story Two Story Land Area 65 130 62 X 130.25 Acre 70 X 130 please include Living Area (sq ft) 1,800 it under 2,000 the subject 1,950 column.) 1,900 Age/Condition 1990 Average 1989 Average 1990 Good 1992 Average Basement/Finished Area Full/0% Full/0% Full/25% Full/0% Garage/# of cars 2-car garage 2-car garage 1-car garage 2- car garage Heat/A.C. Forced Central Forced Central Forced Central Forced Central Other Improvements 1 Fireplace 1 Fireplace/Deck Deck 1 Fireplace (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price 125,000 125,500 131,000 126,000 Sale Date 5/25/2015 03/15/2014 07/09/2015 12/15/2016 Sale Price per Sq. Ft. Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Total EAV Assessment per Sq. Ft. (Bldg Assess./ Sq. Ft.) Comments on comparables: Remember to use sales from the past three years! (If you bought your property within the past three years,

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number 01-23-456-789 01-23-345-678 01-23-234-567 01-23-123-456 Address 123 Main St. 216 Main St. 320 Park Ave. 140 Park Ave. Proimity to Subject You will now 1 Block need to figure 2 Blocks out the sales 2 Blocks price House Style Two Story Two Story Two Story Two Story Land Area per 65 square 130 foot. 62 To X 130 do this,.25 you Acrewill take 70 the X 130 sales Living Area (sq ft) 1,800 2,000 1,950 1,900 Age/Condition 1990 Average 1989 Average 1990 Good 1992 Average Basement/Finished Area Full/0% Full/0% Full/25% Full/0% (125,000 Garage/# of cars 2-car garage / 1,8002-car = 69.44). garage 1-car garage 2- car garage Heat/A.C. Forced Central Forced Central Forced Central Forced Central Other Improvements 1 Fireplace 1 Fireplace/Deck Deck 1 Fireplace (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date 125,000 5/25/2015 125,500 03/15/2014 131,000 07/09/2015 126,000 12/15/2016 Sale Price per Sq. Ft. 69.44 62.75 67.18 66.32 Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Total EAV Assessment per Sq. Ft. (Bldg Assess./ Sq. Ft.) Comments on comparables: price and divide it by the Living Area of the property

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number If you 01-23-456-789 checked 01-23-345-678 the second reason 01-23-234-567 in Section 01-23-123-456 Address 123 Main St. 216 Main St. 320 Park Ave. 140 Park Ave. Proimity 2 ( Equity ), to Subject include the equalized assessed 1 Block 2 Blocks 2 Blocks House Style Two Story Two Story Two Story Two Story values here. Remember to use the current Land Area 65 130 62 X 130.25 Acre 70 X 130 Living Area (sq ft) 1,800 2,000 1,950 1,900 year s EAVs; you can find them on the County Age/Condition 1990 Average 1989 Average 1990 Good Basement/Finished Assessment Area Office Full/0% web Full/0% site. Full/25% Garage/# of cars 2-car garage 2-car garage 1-car garage Heat/A.C. Forced Central Forced Central Forced Central Other Improvements 1 Fireplace 1 Fireplace/Deck Deck (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date 125,000 5/25/2015 125,500 03/15/2014 131,000 07/09/2015 Sale Price per Sq. Ft. 69.44 62.75 67.18 66.32 Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Total EAV 8,000 40,000 48,000 8,000 35,329 8,000 37,662 45,662 Assessment per Sq. Ft. (Bldg Assess./ Sq. Ft.) Comments on comparables: 43,329 1992 Average Full/0% 2- car garage Forced Central 1 Fireplace 126,000 12/15/2016 8,000 36,995 44,995

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number Address 01-23-456-789 123 Main St. 01-23-345-678 216 Main St. 01-23-234-567 320 Park Ave. Proimity to Subject Two Story 1 Block 2 Blocks House Style Two Story Two Story 65 130 62 X 130.25 Acre Land Area 1,800 2,000 1,950 Living Area (sq ft) 1990 Average 1989 Average 1990 Good Age/Condition Full/0% Full/0% Full/25% Basement/Finished it 2-car by Area the garageliving 2-car Area garage square 1-car garage feet (40,000 / Garage/# of cars Forced Central Forced Central Forced Central Heat/A.C. 1,800 = 22.22). Other Improvements 1 Fireplace 1 Fireplace/Deck Deck (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) 01-23-123-456 140 Park Ave. 2 Blocks Two Story 70 X 130 To figure the assessment per square foot, you take the building assessment and divide 1,900 1992 Average Full/0% 2- car garage Forced Central 1 Fireplace Sale Price Sale Date 125,000 5/25/2015 125,500 03/15/2014 131,000 07/09/2015 Sale Price per Sq. Ft. 69.44 62.75 67.18 66.32 Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Total EAV 8,000 40,000 48,000 8,000 35,329 43,329 8,000 37,662 45,662 Assessment per Sq. Ft. 126,000 12/15/2016 (Bldg Assess./ Sq. Ft.) 22.22 17.66 19.31 19.47 Comments on comparables: 8,000 36,995 44,995

Section 6: Comparable Sales/Comparable EAV s (required unless appealing on incorrect physical description of property, or if a complete appraisal report is submitted, or if you are appealing on the recent sale of your property.) Subject Comparable 1 Comparable 2 Comparable 3 PIN Number Address Proimity to Subject 01-23-456-789 123 Main St. 01-23-345-678 216 Main St. 1 Block 01-23-234-567 320 Park Ave. 2 Blocks Two Story 01-23-123-456 140 Park Ave. 2 Blocks Two Story House Style Two Story Two Story Land Area 65 130 2,000.25 Acre 70 X 130 Write any comments about the Living Area (sq ft) 1,800 62 X 130 1,950 1,900 Age/Condition 1990 Average 1989 Average 1990 Good 1992 Average Basement/Finished Area Full/0% Full/0% Full/25% Full/0% Garage/# of cars 2-car garage additional 2-car garage sheets 1-car garage if necessary. 2- car garage Heat/A.C. Forced Central Forced Central Forced Central Forced Central Other Improvements 1 Fireplace 1 Fireplace/Deck Deck 1 Fireplace (Decks, porches, fireplace etc.) Comparable Sales from the past three years (if complaint based on fair market value) Sale Price Sale Date 125,000 5/25/2015 125,500 03/15/2014 131,000 07/09/2015 126,000 12/15/2016 Sale Price per Sq. Ft. 69.44 62.75 67.18 66.32 Equalized Assessed Values (if complaint based on other equalized assessed values) Land Buildings Total EAV 8,000 40,000 48,000 8,000 35,329 43,329 8,000 37,662 45,662 8,000 36,995 44,995 Assessment per Sq. Ft. comparables that you used here; use (Bldg Assess./ Sq. Ft.) 22.22 Comments on comparables: 17.66 19.31 19.47 Comps 2 and 3 are on a quieter street; comp 1 is lower quality; comp 2 is better quality.

Tip: Don t forget to sign & date your complaint; unsigned complaints cannot be processed! John Q. Public John Q. Public 10/5/2017

This section relates to RESIDENTIAL John Q. Public PROPERTY ONLY!!!! John Q. Public 10/5/2017 STOP READ BEFORE SIGNING AFFIDAVIT OF HEARING WAIVER Complete this ONLY if you want the Board of Review to The purpose of this section is for the property render a decision based on the documents you submitted and owner/tapayer/attorney you do not want to appear to have at a hearing!!! a decision based on OATH I am the owner/ the tapayer evidence of this residential that is property submitted. and wish that You the Rock don t Island County have Board to of Review accept my complaint, which has been filed, and render a decision based on the evidence submitted with my complaint. I appear also understand before that the Board the of Board Review will unless seek additional you evidence want from the to Township do so Assessor, Supervisor of Assessments, or from other sources to be considered along with my complaint. (remember, you will not be permitted to present In addition, I acknowledge that no further appeal will be considered by the Board of Review once a notice is sent, additional but that I may evidence appeal to the Property at the Ta Appeal hearing). Board within If you thirty (30) want days after the the date and/or postmark of written notice of our decision. Under penalty Board of perjury, to I do consider solemnly swear your that the statements complaint made and without the facts set forth an in oral this affidavit and appeal are true and correct, as I verily believe; and if the Board of Review accepts my evidence as the basis for the hearing, assessment, I sign hereby waive and my date request here. for a hearing. Signature of Owner/Tapayer/Attorney Date

What Happens Net?? After you have turned in your completed complaint form and corresponding evidence, the following occurs: If you did not waive your right to a hearing: Your complaint will receive a docket number; A hearing notice will be mailed to you; A copy of your complaint and evidence will be sent to the township assessor; The assessor will review your evidence and send their evidence to us eplaining how the assessment was originally placed on the property.

A copy of the assessor s evidence will then be mailed to you, and you will have up to 10 days to file rebuttal evidence; The Board of Review may offer you a proposed decision based on both sets of evidence. The proposed decision is in letter form, and you have the opportunity to agree or not agree with the proposed values, then send the form back to us. If you choose to accept the stipulation, your hearing will be cancelled. If you do not accept the stipulation, you will attend your hearing.

If you waived your right to a hearing, the same procedures apply to you ecept: You will not receive a hearing notice; You may receive a proposed decision letter, but if you do not receive one or you do not agree to the values, you will not be entitled to a hearing. In both instances, the Board of Review will then make their final decision and it will be mailed to you after all hearings have been concluded. This generally happens in February. If you are not satisfied with the decision of the Board of Review, you will have 30 days from the final date to file an appeal with the Illinois Property Ta Appeal Board.

Hearing Procedures Hearings are held Monday through Friday, eclusive of holidays, between the hours of 9:00 a.m. 12:00 p.m. and 1:00 p.m. - 4:00 p.m. Hearings are 15 minutes long: 5 minutes for you, 5 minutes for the assessor, and 5 minutes for the Board of Review to ask questions. Due to the tight schedule for the hearings, it is imperative that you only request to re-schedule a hearing in the event of an emergency. Failure to appear at the appointed time and date of a scheduled hearing may result in your appeal to be dismissed.

REMEMBER: Complaints and all evidence must be submitted in duplicate. Complaints received or post marked after the final deadline date will be dismissed. Complaints received with no accompanying evidence may be issued a final decision of No Change. If you are unable to submit all of your evidence by the deadline date, you may submit a request along with your complaint form, prior to the deadline date, and you may be granted an etension of up to 15 days.

Thank you!! If you have any questions, please do not hesitate to call the Board of Review at (309) 558-3670.